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Changes over time for: Cross Heading: Kind of shares acquired


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2009
Status:
Point in time view as at 06/04/2006.
Changes to legislation:
Finance Act 2003, Cross Heading: Kind of shares acquired is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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Kind of shares acquiredU.K.
4(1)The shares acquired must meet the following requirements.U.K.
(2)They must be ordinary shares that are fully paid-up and not redeemable.
(3)They must be—
(a)shares of a class listed on a recognised stock exchange, or
(b)shares in a company that is not under the control of another company, or
(c)shares in a company that is under the control of a company (other than a close company or a company that if resident in the United Kingdom would be a close company) whose shares are listed on a recognised stock exchange.
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